Charity Registration No. 1170392
Company Registration No. CE009151 (England and Wales)
WORTHING SAMARITANS
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
WORTHING SAMARITANS
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees Mrs L E Clark Mr C Canning Mrs H Bridgewater Mr D Holme Mr D Coldwell Mr R Martin Ms S Gardner (Appointed 15 April 2020) Ms A M Slocombe (Appointed 8 September 2020) Mr M R Shaw (Appointed 8 September 2020) Mr D Lebbell (Appointed 4 November 2020) Ms A Copeland (Appointed 1 January 2021) Ms L Nichols (Appointed 26 January 2021) Mr M White (Appointed 26 January 2021) Charity number 1170392 Company number CE009151 Registered office 2 Lennox Road Worthing West Sussex BN11 1DA Independent examiner Nathan Keeley Carpenter Box Amelia House Crescent Road Worthing West Sussex BN11 1RL
WORTHING SAMARITANS
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Independent examiner's report | 3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Notes to the financial statements | 6 - 11 |
WORTHING SAMARITANS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2021
The trustees present their report and financial statements for the year ended 31 March 2021.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objective of the charity is to provide emotional support to anyone in personal distress, despairing or at risk of suicide, 24 hours a day, 365 days a year. This is provided by trained volunteers who don’t just hear but listen, either by telephone, email, or visits to the centre, for the benefit of the public mainly in the Worthing, West Sussex area.
The trustees have considered the Charities Commission general guidance on public benefit when reviewing the objectives and planned activities of the charity.
Achievements and performance
The charity is a fully established incorporated charitable organisation.
Volunteers have continued to serve the public and provide the Worthing Samaritans service since April 1969. The COVID-19 pandemic impacted our service to callers during the year. We were required to close the branch initially for a period of 6 weeks, thereafter we opened to provide phone service only. Central Samaritans required cessation of all personal calls to branches and the implementation of COVID-19 related restrictions and precautions. During the year we answered 15,615 phone calls (20,867 in 2020), replied to 936 emails (1,358 in 2019) and no text messages (2,033 in 2020). The SMS service has now been retired and the development and launch of Web Chat continues.
FINANCIAL REVIEW
Principal fundraising sources
During the year, the shop provided 34% of total income (83% in 2020). This is significantly lower than previous years but is expected to be an isolated drop due to the impact Covid 19 had with enforced shop closures across the country. Within the year £25,266, 46% of total income, was received in government grants considered to be vital in enabling the charity to deliver help to those who contact us.
Exceptional expenditure
There has not been any exceptional expenditure during the year as the trustees put on hold developing potential opportunities that were in discussion due to the uncertainty Covid-19 brought. Following the year end the trustees have agreed various projects to go ahead which will involve exceptional expenditure in the year to 31 March 2022.
Reserves policy
Reserves provided a safety net to continue fulfilling the charity’s objective. With this in mind, it is intended to keep liquid reserves at a level that bears reasonable relationship to 12 to 18 month’s running costs of the charity. Variations outside this level are reviewed by the trustees taking into account exceptional costs and any planned expenditure in furtherance of the charity’s objectives.
The trustees are reviewing the reserves above the policy levels as mentioned above and continue to assess other requests for help.
Investment policy and objectives
Investments are held in various securities and are reviewed annually by trustees to decide on the appropriate course of action going forward.
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WORTHING SAMARITANS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
FUTURE DEVELOPMENTS
As Worthing Samaritans continues to offer the same level of service to the community and nationally, as it has since 1969, adaptations have been made within the Branch, as we learn to live with COVID-19 , to ensure our volunteers are safe. The use of technology for the recruitment and training of new and existing volunteers, together with online meetings, is well established.
As we look towards potential easing of COVID-19 related restrictions we are developing a new 3-year strategy.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is governed by the Samaritans model rules, adopted April 2017. The charity is registered with the Charity Commission for England and Wales as an incorporated charitable organisation, register no 1170392.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Mrs L E Clark Mrs E G Riach (Resigned 31 December 2020) Mr C Canning Mrs H Bridgewater Mr D Holme Mr D Coldwell Mr R Martin Ms S Gardner (Appointed 15 April 2020) Ms A M Slocombe (Appointed 8 September 2020) Mr M R Shaw (Appointed 8 September 2020) Mr D Lebbell (Appointed 4 November 2020) Ms A Copeland (Appointed 1 January 2021) Ms L Nichols (Appointed 26 January 2021) Mr M White (Appointed 26 January 2021)
Recruitment, appointment, and training of new trustees
The trustees form the Branch committee and are appointed and trained in accordance with Samaritan policy. All new trustees complete a detailed branch induction in addition to Samaritan policy induction. The committee meet regularly to ensure the charity is properly managed and governance is regularly reviewed.
Risk management
The Trustees have a duty to identify and review the risks to which the Charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Risks are taken for review at each committee meeting. The risk register is available to all staff and volunteers.
Approved by order of the board of trustees on X August 2021 and signed on its behalf by:
..............................
Ms A Copeland Trustee Dated: .........................
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WORTHING SAMARITANS
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WORTHING SAMARITANS
I report to the trustees on my examination of the financial statements of Worthing Samaritans (the charity) for the year ended 31 March 2021.
Responsibilities and basis of report
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act) . In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Nathan Keeley
Amelia House Crescent Road Worthing West Sussex BN11 1RL
Dated: .........................
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WORTHING SAMARITANS
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2021 | 2020 | ||
| Notes | £ |
£ | |
| Income from: | |||
| Donations and legacies | 2 | 27,859 | 6,124 |
| Other trading activities | 3 | 24,145 | 73,738 |
| Investmen t income | 4 | 2,973 | 3,705 |
| Total income | 54,977 | 83,567 | |
| Expenditure on: | |||
| Raising funds | 6 | 32,680 | 40,324 |
| Charitable activities | |||
| General | 7 | 43,100 | 51,269 |
| Total charitable expenditure | 43,100 | 51,269 | |
| Total resources expended | 75,780 | 91,593 | |
| Net expenditure | (20,803) | (8,026) |
|
| Fund balances at 1 April 2020 | 774,734 | 782,760 | |
| Fund balances at 31 March 2021 | 753,931 | 774,734 |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
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WORTHING SAMARITANS
BALANCE SHEET
AS AT 31 MARCH 2021
| Notes Fixed assets Tangible assets 11 Investments 12 Current assets Debtors 13 Cash at bank and in hand Creditors: amounts falling due within one year 14 Net current assets Total assets less current liabilities Income funds Unrestricted funds |
2021 £ 2,285 146,790 149,075 (19,479) |
£ 550,000 74,335 624,335 129,596 753,931 753,931 753,931 |
2020 £ 2,480 162,520 165,000 (15,228) |
£ 550,627 74,335 624,962 149,772 774,734 774,734 774,734 |
|---|---|---|---|---|
The charitable company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2021.
The trustees acknowledge their responsibilities for ensuring that the charitable company keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The members have not required the charitable company to obtain an audit of its financial statements for the year in question in accordance with section 476 of the Companies Act 2006 .
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Trustees on .........................
..............................
Ms A Copeland Trustee
Company Registration No. CE009151
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WORTHING SAMARITANS
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
1 Accounting policies
1.1 Accounting convention
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
1.4 Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
1.5 Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
1.6 Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property Not depreciated Computer equipment 3 years straight line
Freehold property is not depreciated on the grounds that regular maintenance is carried out the property and it is kept in good condition. Any depreciation accumulated or charged would be immaterial due to the residual value of the property. This is a departure from the SORP FRS 102 and the Companies Act 2006. However, the trustees believe this departure is required to ensure the financial statements give a true and fair view.
1.7 Fixed asset investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date.
1.8 Taxation
The charity is exempt from corporation tax on its charitable activities.
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WORTHING SAMARITANS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
2 Donations and legacies
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2021 | 2020 | ||
| £ | £ | ||
| Donations | 2,593 | 6,124 | |
| Grant income | 25,266 | - | |
| 27,859 | 6,124 | ||
| 3 | Other trading activities | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2021 | 2020 | ||
| £ | £ | ||
| Fundraising events | 3,865 | 3,177 | |
| Shop income | 18,818 | 69,288 | |
| Ford prison income | 1,462 | 1,273 | |
| 24,145 | 73,738 | ||
| 4 | Investmen t income | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2021 | 2020 | ||
| £ | £ | ||
| Helpcards Holdings Limited | 1,538 | 1,635 | |
| National s avings in terest | 459 | 634 | |
| Deposit account interest | 976 | 1,436 | |
| 2,973 | 3,705 | ||
| 5 | Net movement in funds | 2021 | 2020 |
| £ | £ | ||
| Net movement in funds is stated after charging/(crediting) | |||
| Depreciation of owned tangible fixed assets | 627 | 1,504 |
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WORTHING SAMARITANS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
6 Raising funds
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2021 | 2020 | |
| £ | £ | |
| Raising donations and legacies | ||
| Fundraising costs | 141 | 2,073 |
| Other trading activities | ||
| Shop expenses | 32,539 | 38,251 |
| 32,680 | 40,324 |
7 Charitable activities
| Depreciation and impairment Other costs Share of governance costs (see note 8) Support costs Governance costs £ Accountancy and legal fees 2,316 2,316 Analysed between Charitable activities 2,316 |
General General 2021 2020 £ £ 627 1,504 40,157 48,894 40,784 50,398 2,316 871 43,100 51,269 2021Governance costs 2020 £ £ £ 2,316 871 871 2,316 871 871 2,316 871 871 |
|---|---|
8 Support costs
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WORTHING SAMARITANS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
9 Trustees
There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.
The trustees received mileage expenses during the period based in the rate of 45p per mile. Mileage expenses reimbursed during the period totalled £84 (2020 - £2,004).
During the period four of the trustees were reimbursed for expenses paid personally. These expenses, totalling £1,247 (2020 - £1,740), were for postage and stationery, housekeeping and cleaning, repairs and maintenance, travel expenses and small general expenses.
10 Employees
The average monthly number of employees during the year was:
| Average staff Total wages and salaries costs for the year w ere £19,194 (2020: £18,071). |
2021 Number 3 |
2020 Number 3 |
|---|---|---|
There were no employees whose annual remuneration was £60,000 or more.
11 Tangible fixed assets
| Cost At 1 April 2020 At 31 March 2021 Depreciation and impairment At 1 April 2020 Depreciation charged in the year At 31 March 2021 Carrying amount At 31 March 2021 At 31 March 2020 |
Freehold property Computer equipment £ £ 550,000 6,036 550,000 6,036 - 5,409 - 627 - 6,036 550,000 - 550,000 627 |
Total £ 556,036 556,036 5,409 627 6,036 550,000 550,627 |
|---|---|---|
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WORTHING SAMARITANS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
11 Tangible fixed assets
(Continued)
12 Fixed asset investments
| Shares National Savings Bonds £ £ Cost or valuation At 1 April 2020 & 31 March 2021 19,335 55,000 Carrying amount At 31 March 2021 19,335 55,000 At 31 March 2020 19,335 55,000 There were no movements in fixed asset investments this year, nor in the prior year. There were no investment assets outside the UK. 2021 £ Investments at fair value comprise: 19,335 13 Debtors 2021 Amounts falling due within one year: £ Other debtors 2,285 |
Total £ 74,335 74,335 74,335 2020 £ 19,335 2020 £ 2,480 |
|---|---|
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WORTHING SAMARITANS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
| 14 Creditors: amounts falling due within one year Other taxation and social security Trade creditors Other creditors Accruals and deferred income |
2021 £ 148 3,391 - 15,940 19,479 |
2020 £ 127 3,213 11,888 - 15,228 |
|---|---|---|
15 Related party transactions
There were no disclosable related party transactions during the year (2020 - none).
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WORTHING SAMARITANS MANAGEMENT INFORMATION FOR THE YEAR ENDED 31 MARCH 2021
WORTHING SAMARITANS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021
| INCOME Donations and legacies Donations Grant income Other trading activities Fundraising events Shop income Ford prison income Investmen t income Helpcards Holdings Limited National s avings in terest Deposit account interest Total incoming resources EXPENDITURE Raising donations and legacies Fundraising costs Other trading activities Shop expenses Charitable activities Rates and water Insurance Light and heat Telephone Postage and stationery Advertising Computer costs Housekeeping and cleaning Repairs and maintenance Conferences, meetings and travel Contributions to other branches Contributions to HQ HMP Ford expenses General expenses |
2021 £ 2,593 25,266 27,859 3,865 18,818 1,462 24,145 1,538 459 976 2,973 54,977 141 32,539 460 1,529 2,910 3,667 254 5,484 2,216 3,255 1,924 2,415 14,699 - 140 178 |
2020 £ 6,124 - 6,124 3,177 69,288 1,273 73,738 1,635 634 1,436 3,705 83,567 2,073 38,251 339 1,457 2,948 3,470 1,670 4,684 2,244 5,613 2,975 9,875 - 10,761 1,300 242 |
|---|---|---|
WORTHING SAMARITANS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021
| 2021 £ Branch COVID-19 expenses 1,573 Training 80 Computer equipment - 40,784 Support costs Accountancy and legal fees 2,316 Total resources expended 75,780 Net (expenditure) / income (20,803) |
2020 £ - 1,316 1,504 50,398 871 91,593 (8,026) |
|---|---|